IMPORTANT TAX DEADLINES

As tax season winds down, there are three dates that are of importance to taxpayers, whether you are inside or outside of the U. S. APRIL 15 – PAYMENT DEADLINEFor taxpayers here in the U. S., the IRS expects payment of taxes by April 15 this year. This is whether you are filing yet or…

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SUPREME COURT STRIKES DOWN PRESIDENT TRUMP’S TARIFFS

The Supreme Court today struck down President Donald Trump’s far-reaching global tariffs on Friday, handing him a significant loss on an issue crucial to his economic agenda. In a 6-3 decision, the Justices struck down the President’s ability to impose sweeping “reciprocal” tariffs that he levied on nearly every global trade partner. This is a…

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NEW POSTMARK RULES COULD COST TAXPAYERS

New postmark rules were put in place on Christmas Eve that could affect you if your tax return is received by the filing deadline during tax season. How does this affect you? Simply put, the IRS imposes penalties and interest if your tax return is late, starting the day after the deadline in a tax…

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BUSINESS YEAR-END ACTION ITEM #8: REVIEW FOREIGN ASSET REPORTING (FBAR/FATCA)

Seal of the U.S. Treasury Financial Crimes Enforcement Network.

If you’re an overseas owner with U.S. business interests, make sure you’re compliant with U.S. foreign asset reporting rules. Accounts over $10,000 aggregate require FBAR (FinCEN 114), and FATCA may apply. Incomplete reporting can trigger steep penalties—even for honest mistakes. Gather your documentation now and consult a cross-border tax expert before filing season. #SiriuslySpeaking #YearEnd…

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BUSINESS YEAR-END ACTION ITEM #7: CONFIRM U. S. TAX RESIDENCY AND TREATY BENEFITS

SIRIUS TAX GROUP

If you’re based overseas but doing business in the U.S., review your residency status and eligibility for tax treaty benefits. The right classification can impact your tax rate, reporting, and withholding. Double-check your visa status, days of presence, and any treaties between your home country and the U.S.—and get expert guidance if you’re unsure. #SiriuslySpeaking…

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BUSINESS YEAR-END ACTION ITEM #6: PLAN FOR NEXT YEAR’S GROWTH

Calendar shows 2026 with wooden blocks spelling 'PLAY'.

Set aside time to reflect on what worked—and what didn’t—this year. Update your business goals, budget for new opportunities, and review your tax strategy with a professional. Proactive planning keeps you ahead of the curve and ready for success in 2026. #SiriuslySpeaking #YearEnd #BusinessPlanning #GrowthStrategy #SiriusTaxGroup #SmallBusiness #TheITINLady #BusinessOwner #Entrepreneurship #CPA #TaxAdvisor #WashingtonDC #SilverSpring #BusinessSuccess…

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BUSINESS YEAR-END ACTION ITEM #5: REVIEW EMPLOYEE & CONTRACTOR RECORDS

A pen resting on a W-2 tax form with a 1099 form nearby.

Ensure all W-2 and 1099 information is accurate and up to date. Double-check Social Security numbers, addresses, and payment totals. Early corrections prevent costly filing mistakes and IRS notices in January. Protect your business and your team with proactive compliance! #SiriuslySpeaking #YearEnd #Payroll #IRS #SiriusTaxGroup #SmallBusiness #TheITINLady #BusinessOwner #Entrepreneurship #CPA #TaxAdvisor #WashingtonDC #SilverSpring #PayrollCompliance #BusinessStrategy…

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BUSINESS YEAR-END ACTION ITEM #4: UPDATE YOUR EMERGENCY & CONTINGENCY PLANS

SIRIUS TAX GROUP

Is your business prepared for the unexpected? Review and update your emergency preparedness and disaster recovery plans. Make sure key documents are backed up and your team knows the drill. A little planning now protects your business in the new year. #SiriuslySpeaking #YearEnd #BusinessPlanning #EmergencyPreparedness #SiriusTaxGroup #SmallBusiness #TheITINLady #BusinessOwner #Entrepreneurship #CPA #TaxAdvisor #WashingtonDC #SilverSpring #BusinessStrategy…

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BUSINESS YEAR-END ACTION ITEM #3: ASSESS YOUR BUSINESS ENTITY & TAX ELECTIONS

SIRIUS TAX GROUP

Is your current entity (LLC, S Corp, C Corp) still the best fit? Review your structure and consider whether an S Corp election or other changes could save you money next year. Laws and business goals change—make sure your entity still aligns with your vision. SiriuslySpeaking #YearEnd #BusinessEntity #TaxPlanning #SiriusTaxGroup #SmallBusiness #TheITINLady #BusinessOwner #Entrepreneurship #CPA…

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BUSINESS YEAR-END ACTION ITEM #2: RECONCILE ACCOUNTS & CHASE OUTSTANDING INVOICES

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Now is the time to make sure your bank, credit card, and loan accounts match your books. Follow up on any unpaid invoices—cash flow is king as you close out the year. Accurate records help you maximize deductions and avoid IRS scrutiny. #SiriuslySpeaking #YearEnd #SiriusTaxAdvisor #TaxStrategies #BusinessStrategies #GlobalBusiness #BusinessSuccessYearEnd #BusinessFinance #TaxTips #TheITINLady #BusinessOwner #Entrepreneurship #CPA…

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BUSINESS YEAR-END ACTION ITEM #1: REVIEW YOUR FINANCIAL STATEMENTS

SIRIUS TAX GROUP

Before you close the books, take a close look at your profit & loss, balance sheet, and cash flow statements. Are your numbers accurate? Are there any surprises? Address discrepancies now to avoid headaches during tax season. This is your foundation for smart year-end decisions. #SiriuslySpeaking #YearEnd #SiriusTaxAdvisor #TaxStrategies #BusinessStrategies #GlobalBusiness #InternationalTax #ForeignTax #ForeignIncome #TheITINLady…

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DISSOLVING YOUR DOMESTIC BUSINESS: WHAT TO KNOW

A glass door with a "CLOSED" sign hanging on it.

Thinking about closing your business? Proper dissolution protects you from future tax, legal, and compliance headaches. Here’s what you need to do: Failing to dissolve correctly can lead to penalties or unexpected tax bills. Need guidance? Sirius Tax Group can help you handle dissolution the right way. #SiriuslySpeaking #SiriusBusiness #SiriusTaxAdvisor #TaxStrategies #BusinessStrategies #GlobalBusiness #InternationalTax #ForeignTax…

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S CORPS: REASONABLE COMPENSATION & TAX BASICS

Partial view of a calculator and pen on a wooden surface with text 'S CORP'.

Forming an S Corporation? Understand how compensation works: Reasonable compensation for an S Corporation is the wage or salary that must be paid to a shareholder-employee who performs substantial services for the business before any non-wage distributions (such as dividends) can be taken. The Internal Revenue Service (IRS) requires this to ensure that Social Security…

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IRS INFORMATION RETURNS FOR FOREIGN TAXPAYERS: KEY POINTS

SIRIUS TAX GROUP

IRS information returns are forms used to report certain types of income or transactions to the IRS, and often to the recipient, for tax compliance. For foreign taxpayers (nonresident aliens, foreign entities, and U.S. persons with foreign assets), these returns ensure proper disclosure of U.S.-source income, U.S. activities, and foreign financial interests. 1. Common Information…

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A BRIEF OVERVIEW OF THE MOST COMMON BUSINESS ENTITIES IN THE U. S.

SIRIUS TAX GROUP

What is a Business Entity?A business entity is a legal structure that defines how a business is organized, owned, taxed and operates. Choosing the right structure is critical as it affects personal liability, taxation, and administrative requirements. Common U. S. Business Entity StructuresSole Proprietorships are the easiest to form. Two or more people that come…

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IRS RELEASES TAX YEAR 2026 TAX RATE SCHEDULES

SIRIUS TAX GROUP

The IRS today released its TY 2026 adjusted rates for the Standard Deduction and Tax Brackets, including changes under the One Big Beautiful Bill (OBBB) for TY 2025. As noted below, TY 2026 adjustments described below generally apply to tax returns filed in 2027. Per the IRS, “the tax items for tax year 2026 of…

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IRS REPORTING REQUIREMENTS FOR FOREIGN NATIONALS

SIRIUS TAX GROUP

The IRS reporting requirements for foreign nationals are determined by their tax residency status, which is different from their immigration status. The two main categories are Resident Aliens and Non-Resident Aliens. Your tax obligations, including which forms you must file and what income you must report, depend on which category you fall into.  DETERMINING YOUR TAX STATUS: RESIDENT VS. NON-RESIDENT…

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COMMON ISSUES WITH SCHEDULE C FILERS

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Filing Schedule C, “Profit or Loss from Business,” is a critical part of tax compliance for sole proprietors and single-member LLCs. While it allows for significant deductions, it’s also a common area for errors and audits. The issues can be particularly complex for international taxpayers who must navigate both U.S. and foreign tax laws. Common…

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IRC § 6013(g): ELECTION TO TREAT A NONRESIDENT ALIEN SPOUSE AS A RESIDENT ALIEN FOR TAX PURPOSES

Filling out a 1040 U.S. Individual Income Tax Return form with a pen.

The IRS allows certain nonresident spouses to be treated as U.S. residents for tax purposes—unlocking joint filing, expanded deductions, and credits. This once-in-a-lifetime election is a powerful strategy for international couples, but it comes with key compliance steps and long-term tax implications. Key Provisions and Requirements If you’re married to a nonresident and want to…

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DENATURALIZATION, TAX UNDERREPORTING AND FINANCIAL CRIMES

Seal of the U.S. Department of Justice with an eagle and shield.

In a June 11, 2025 memo from the Department of Justice, it was announced that one of the ways in which denaturalization will be carried out, is prioritizing enforcement against those who have committed financial crimes.  This comes with the estimation by the Internal Revenue Service (IRS) of tax underreporting costing the U. S. about…

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